ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Poultry farming for breeding, eggs and meat:
Animal housing environmental control assets:
Curtains:
Baffles, brooders10 years20.00%10.00%1 Jan 2007
Sidewalls5 years40.00%20.00%1 Jan 2007
Tunnel inlets10 years20.00%10.00%1 Jan 2007
Pig farming:
Animal housing assets:
Curtains - sidewalls10 years20.00%10.00%1 Jul 2008
MANUFACTURING:
Meat processing:
Cold storage assets:
Air curtains5 years40.00%20.00%1 Jul 2013
Plywood and veneer manufacturing:
Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders)25 years8.00%4.00%1 Jan 2005
Motor vehicle manufacturing:
Motor car engine assembly and manufacturing assets:
Ancillary and support assets:
Air curtains10 years20.00%10.00%1 Jul 2012
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Guestroom assets:
Window blinds and curtains6 years33.33%16.67%1 Jul 2005
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture exhibition:
Curtains, wall and acoustic treatments7 years28.57%14.29%1 Jan 2001
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Window curtains6 years33.33%16.67%1 Jul 2004
Bathroom assets:
Shower curtains (excluding curtain rods and screens)2 years100.00%50.00%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
General practice medical services:
Privacy curtains and rails8 years25.00%12.50%1 Jul 2020
Retirement village and accommodation for the aged operation:
Common area assets:
Curtains and drapes - see Table B Curtains and drapes
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Curtains and drapes6 years33.33%16.67%1 Jul 2004

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Source: TR 2022/1